(i) be for medical care incurred within the Plan Year; (ii) not be reimbursable from another source; (iii) be incurred by you or your spouse or dependents; and (iv) not be claimed as a tax deduction. A more detailed description of qualifying health care expenses is set forth in Appendix A to this Summary Plan Description. 5.3 How Does The Health Care Flexible Spending Account Work? You elect to participate in the HFSA by providing a source of pre-tax funds to reimburse yourself for your qualifying health care expenses by entering into an election form/salary reduction agreement with your Employer. Under that agreement, you agree to a salary reduction to fund the HFSA instead of receiving a corresponding amount of your regular pay. As you incur qualifying health care expenses, you may obtain reimbursement by submitting a claim form to the Plan Administrator, or if applicable, a third-party administrator designated by the Plan Administrator from time to time. (See Section 12.2 of this Summary Plan Description.) The Plan Administrator offers a debit card program for the reimbursement of qualifying health care expenses. Therefore, you may also obtain reimbursement by paying the provider directly for your qualifying health care expenses with a debit card that is provided to you by the Plan Administrator, or if applicable, a third-party administrator designated by the Plan Administrator from time to time. The debit card will be funded with the amount of funds in your account, and the account balance will be reduced in amounts equal to your reimbursed health care expenses. You are still required to meet any applicable substantiation requirements if you use a debit card, as communicated by the Plan Administrator. If any expenses reimbursed by your debit card are subsequently determined to be non-qualifying health care expenses, the Plan Administrator may use methods permitted under applicable law or the Plan to recover such funds. If the provider does not accept payment with your debit card, then you should submit a paper claim form to the Plan Administrator, or if applicable, a third- party administrator designated by the Plan Administrator from time to time. You should contact the Plan Administrator if you need a paper claim form. EMPLOYEES WHO FAIL TO USE (SPEND) 100% OF THE AMOUNT CREDITED TO THE HFSA FOR A CERTAIN PLAN YEAR WILL FORFEIT THE UNUSED PORTION AT THE END OF THE PLAN YEAR. 5.4 Is My Health Information Protected? This Plan will operate in accordance with the Health Insurance Portability and Accountability Act of 1996 (HIPAA), including, but not limited to, the privacy and security regulations with respect to protected health information to the fullest extent required by law. A description of the HIPAA privacy rights of each person covered under the Plan is contained in the Privacy Notice which has been provided to you. If you need a copy of the Privacy Notice or if you have any complaints, questions or concerns about anything addressed in the Privacy Notice, please see your Human Resources representative. 5.5 What If My Coverage Under The Health Care Flexible Spending Account Program Is Terminated? Introduction The right to COBRA continuation coverage was created by a Federal law, the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA). COBRA continuation coverage can become available to you and to other members of your family who are covered under the Plan when you would otherwise lose your group health coverage (including coverage under the Health Care Flexible Spending Account program). The following generally explains COBRA continuation coverage, when it may become available to you and your family, and what you need to do to protect the right to receive it. This notice gives only a summary of your COBRA continuation coverage rights. For more information about your COBRA rights and obligations under the Plan and under Federal law, you should ask the Plan Administrator The Plan Administrator is responsible for administering COBRA continuation coverage, but the Plan Administrator may delegate its administrative duties to a third-party administrator from time to time. The Plan Page 9